The Tennessee State Board of Equalization (SBOE) determined that the taxpayer determined that the taxpayer met its burden of proof to justify a decrease in the valuation of the subject property for tax years 2024 and 2025 from the values adopted by the Campbell County Board of Equalization. The dispute involved a unique, custom-built residential property located in Campbell County, Tennessee, consisting of a 3.24-acre lakefront parcel improved with an 11,555 square foot contemporary home and other amenities, including a pool and boat docks. The Campbell County Board of Equalization had valued the property at $19,775,100 for 2024 and $14,489,100 ...
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